@article{oai:nagasaki-u.repo.nii.ac.jp:00027613,
 author = {飯田, 靜次郎},
 issue = {3},
 journal = {商業と經濟},
 month = {Dec},
 note = {商業と経済, 1(3), pp.324-335; 1922},
 pages = {324--335},
 title = {貸借對照表に就きて},
 volume = {1},
 year = {1922}
}